Course Description: An examination of voluntary and mandatory reporting of issues related to corporate social responsibility including environmental, social and governance. Knowledge is gained through readings, written assignments and discussion. Coverage includes GRI, SASB and integrated reporting guidelines and standards. Prerequisites: BSAD 161 or BSAD 180; Senior or Graduate student standing or Instructor permission.
Section Description: A lot of words have been used to describe reports the detail organizational activities identified as associated with “social accounting." These include: social accounting; environmental accounting; sustainability accounting; and social, environmental, and ethical reporting. Gray et al. (2014, 7) define the basic elements of a corporate social reporting (CSR) model as comprised of: “a formal account; prepared and communicated by and/or about an ‘organization’; about social and environmental aspects of the organisation’s activities; and communicated to the internal and external ‘participants’ of the organization.” There is a lot of gray space in this description. Various organizations have and now are worked to established reporting formats that describe what should be included and how that information should be presented. There has also been a lot of discussion about who is addressed in the various reports. This course will expose you to the theories underlying the motivation for social reporting, the standards that have been developed to better define the content of the reports, the impact of differences in the regulatory and legal environments that complicate the reporting; and the presence of absence of third-party attestation.
Instructor(s): Susan B. Hughes
Meeting Dates: 26 Aug 2019 - 06 Dec 2019